Rev. Rul. 57-36

Section 143.1(d) of Regulations 113, relating to the tax on the transportation of property, provides that the term `transportation' includes accessorial services furnished in connection with a transportation movement, such as loading, unloading, blocking and staking, elevation, transfer in transit, ventilation, refrigeration, icing, storage, demurrage, lighterage, trimming of cargo in vessels, wharfage, handling, feeding and watering livestock, and similar services and facilities. In Swift & Company v. United States , 144 Fed.Supp. 956, the United States Court of Claims did not sustain the position of the Government that the term `transportation' includes the services of icing and salting furnished by a carrier in connection with a transportation movement and held that the amounts paid for such services are not subject to the tax imposed by section 3475 of the Internal Revenue Code of 1939. Although a petition for certiorari to the Supreme Court of the United States will not be filed in this case, the decision of the Court of Claims will not be considerec by the Internal Revenue Service as a precedent in the disposition of other cases involving a similar factual situation. This will apply whether the situation arises under the provisions of section 3475 of the 1939 Code or under the similar provisions of section 4271 of the Internal Revenue Code of 1954.